ДАНЪЧНАТА ПОЛИТИКА КАТО СРЕДСТВО ЗА ВЪЗСТАНОВЯВАНЕ ОТ COVID-19 ПАНДЕМИЯТА
TAX POLICY AS A MEANS TO RECOVERY FROM THE COVID-19 PANDEMIC
Author(s): Ganeta MinkovaSubject(s): Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Law on Economics
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: COVID-19 pandemic; new tax policies; G20; Organisation for Economic Cooperation and Development
Summary/Abstract: The COVID-19 pandemic resulted in a global health crisis and a sharp decline in economic activity. In recent history, only the global financial crisis in 2008 is comparable to the current situation. The recovery in many countries led to increased government spending. In the same time tax revenues have become significantly lower. Both processes have driven an increase in budget deficits and government debt. The article aims to research the newest proposals on tackling with the crisis developed by the G20 and the Organisation for Economic Cooperation and Development (OECD).
Journal: Правна мисъл
- Issue Year: LXII/2021
- Issue No: 3-4
- Page Range: 16-29
- Page Count: 14
- Language: Bulgarian
- Content File-PDF
